In subsection (a), the words “authorized by a treaty” are omitted because they are restated in subsection (c).

In subsection (b), before paragraph (1), the Secretary of Homeland Security is substituted for the Commissioner of Customs because the functions of the Customs Service and of the Secretary of the Treasury relating thereto were transferred to the Secretary of Homeland Security by section 403(1) of the Homeland Security Act of 2002 (Pub. L. 107–296, 116 Stat. 2178). The functions of the Commissioner of Customs previously were vested in the Secretary of the Treasury under section 321(c) of title 31. For prior related transfers of functions, see the transfer of functions note under 46 App. U.S.C. 316. The words “and no penalty shall be incurred for such authorized use” are omitted as unnecessary.

In subsection (b)(1), the words “(including a Bowaters corporation under section 12118 of this title)” are added because the source for section 12118 (46 App. U.S.C. 883–1) provides that a corporation meeting the requirements of that section is also a citizen of the United States under 46 App. U.S.C. 316, restated in part in this section.

Subsection (b)(2) is substituted for “documented under the laws of the United States or numbered pursuant to the Act of June 7, 1918, as amended (46 U.S.C. 288)” to refer to the current provisions on documentation and numbering.

In subsection (c), the words “authorized by treaty, including” are added because the words “authorized by a treaty” are omitted from subsection (a).